Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 4

Auditors use various tools to document their understanding of an entity's internal control system, including narrative descriptions, internal control questionnaires, and flowcharts.
Required:
a. Identify the relative strengths of each tool.
b. Briefly describe how the complexity of an entity's internal control system affects the use of the various tools.